CESTAT Rulings
CESTAT allows CENVAT credit on ‘Construction service’ in relation to staff colony/quarter to a cotton yarn manufacturer, pre-2011; Notes assessee’s plea that construction of staff qu
...View More CESTAT sets aside penalty for non-payment of service tax under category of ‘Manpower Supply Service’ (MSS) observing that entire amount of service tax as demanded was paid along with inter
...View More CESTAT finds forced demand at 10%/8% of sale price in terms of Rules 6(3) of CENVAT Credit Rules, 2004 (CCR) untenable where inputs were used both for taxable as well as exempt goods; Perusing Rule 6
...View More CESTAT dismisses denial of assessee’s refund claim of Special Additional Duty (SAD) on import of ‘steel rails’ on the ground that amount was not included in ‘receivables’
...View More CESTAT allows assessee’s appeal, condones delay in filing appeal within time period stipulated u/s 35 of Central Excise Act, where copy of order-in-original (OIO) passed by Adjudicating Authorit
...View More CESTAT allows assessee’s ‘rectification of mistake’ (ROM) application, finds clubbing of contracts between parties involving separate supply of material and erection work unsustainab
...View More CESTAT remands matter, sets aside demand on 'transaction charges' recovered by stock broker under Rule 5(1)(a) of Determination of Taxable Value Rules r/w Section 67 of Finance Act, 1994 as part of st
...View More CESTAT allows assessee’s appeal, quashes demand on iron ore fines cleared by manufacturer of sponge iron: Finds that iron ore fines emerge inevitably during process of crushing of iron ore lumps
...View More CESTAT extends CENVAT credit to a motorcycle & scooter manufacturer on services of, (i) commission paid to agents of print media, (ii) authorized service stations by appointed dealers under free s
...View More CESTAT sets aside penalty where dispute pertained to Rule applicable in respect of classification of goods cleared to related party/interconnected undertakings under Central Excise Valuation Rules, 20
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